11.1 Background11.2 Total payments11.3 Sources of payments11.4 Beneficiaries of payments11.5 Accounting treatment for payments to and on behalf of Zuma11.5.1 Background11.5.2 Accounting in the financial records of the paying account holder11.5.3 Final accounting for payments11.6 Development cost write off 11.7 Value added tax11.8 Transfer of loan accounts